FAC Explorer

Audit 306747

FY End
2023-09-30
Total Expended
$2.63M
Findings
2
Programs
6
Organization: City of San Benito (TX)
Year: 2023 Accepted: 2024-05-21
Auditor: Cascos & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398036 2023-001 Significant Deficiency - L
974478 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.59M Yes 1
21.019 Coronavirus Relief Fund $621,970 Yes 0
14.218 Community Development Block Grants/entitlement Grants $349,074 - 0
97.067 Homeland Security Grant Program $52,667 - 0
16.004 Law Enforcement Assistance_narcotics and Dangerous Drugs Training $11,907 - 0
20.616 National Priority Safety Programs $4,383 - 0

Contacts

Name Title Type
LDZFWF88LC75 Stephanie Sarrionandia Auditee
9563613813 Alfredo Vera Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of the City of San Benito, Texas (the “City”) for the year ended September 30, 2023. The City’s reporting entity is defined in Note 1 of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards. 2. BASIS OF ACCOUNTING AND PRESENTATION The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The City’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 3. PASS-THROUGH EXPENDITURES None of the federal programs expended by the City were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the de minimis cost rate of 10% as described at 2 CFR §200.414(f) - Indirect (F&A) costs.

Finding Details

Finding 2023-001
Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit an annual Project and Expenditure Report by April 30th. Condition: During our review of the federal program, we noted that the City did not submit the required report by April 30th. The report was submitted on October 23rd. Cause: The City lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the City cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Management’s views: Management agrees with the finding. See corrective action plan on page 136.
Finding 2023-001
Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit an annual Project and Expenditure Report by April 30th. Condition: During our review of the federal program, we noted that the City did not submit the required report by April 30th. The report was submitted on October 23rd. Cause: The City lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the City cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Management’s views: Management agrees with the finding. See corrective action plan on page 136.